Schedule O Instructions - Supplemental Information To Form 990

Schedule O Instructions - Supplemental Information To Form 990 - 2008

2008 Schedule O Instructions

Supplemental Information to Form 990

Section references are to the Internal Revenue Code unless otherwise noted.

General Instructions

Purpose of Schedule

Schedule O (Form 990) is used by an organization that files Form 990 to provide the IRS with

narrative information required for responses to specific questions on Form 990, or to explain the

organization’s operations or responses to various questions. It allows organizations to

supplement information reported on Form 990.

Who Must File

•

Any organization that files Form 990, to provide the required narrative responses for specific

questions on Form 990.

•

Any organization that is required to file Schedule G (Form 990 or 990-EZ), Schedule K

(Form 990), Schedule L (Form 990 or 990-EZ), or Schedule R (Form 990), to provide the

required narrative responses to specific questions on these schedules.

•

Any organization that wants to supplement information provided to questions on Form 990

or to explain its operations or responses to questions on Form 990.

•

If an organization is not required to file Form 990, it is not required to file Schedule O.

Specific Instructions

Use as many continuation sheets of Schedule O (page 2 of Schedule O) as needed.

Complete the required information on the appropriate line of Form 990 prior to using Schedule

Identify clearly the specific Part and line(s) of Form 990 or Form 990 Schedule that each

response supports.

Follow the Part, Schedule, and line sequence of Form 990.

Late returns. If the return is not filed by the due date (including any extension granted), use

Schedule O to provide a statement giving the reasons for not filing on time.

Page 1, Item B, Amended Return. If the organization checked the Amended Return box in Item

B, in the Heading on page 1 of Form 990, use Schedule O to list each Part or Schedule, and

line item, of the Form 990 that was amended.

Page 1, Item H, Group Return. If the organization answered “Yes” to Form 990, Item H(a) but

“No” to Item H(b), in the Heading on page 1, it should use a separate attachment

to list

the

name, address, and EIN of each affiliated organization included in the group return. DO NOT

USE Schedule O. See General Instructions for Group Returns on Form 990.

Parts III, V, VI, VII, and XI. Use Schedule O to provide narrative information required for the

following questions on Form 990:

1 of 2

Schedule O Instructions - Supplemental Information To Form 990 - 2008